Jochems & Partners: what changed
Jochems & Partners
Largest movements
- Tangible fixed assets -€7,695
down €7,695 (-28.1%), from €27,341 to €19,645
of which Furniture and vehicles: -€5,922
- Cash -€6,615
down €6,615 (-13.8%), from €47,996 to €41,380
mainly Net result for the year (-€15,071) and Other debts (-€2,295)
- Receivables within one year -€3,659
down €3,659 (-22.8%), from €16,045 to €12,386
of which Trade receivables: -€4,881
- Profit (loss) carried forward -€15,071
down €15,071 (-9.1%), from -€164,722 to -€179,793
- Other debts -€2,295
down €2,295 (-6.0%), from €38,127 to €35,832
- Depreciation +€3,589
up €3,589 (+87.4%), from €4,106 to €7,695
- Gross operating margin +€2,314
up €2,314 (+26.8%), from -€8,624 to -€6,310
- Other operating charges -€1,101
down €1,101 (-52.5%), from €2,096 to €995
- Financial income +€235
up €235 (+87.1%), from €270 to €505
- Taxes +€114
up €114 (+39.9%), from €286 to €400
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,631 | €73,662 | -€17,969 | -19.6% |
| Fixed assets | 21/28 | €27,591 | €19,895 | -€7,695 | -27.9% |
| Tangible fixed assets | 22/27 | €27,341 | €19,645 | -€7,695 | -28.1% |
| Land and buildings | 22 | €7,111 | €6,659 | -€451 | -6.3% |
| Plant, machinery and equipment | 23 | €4,080 | €2,758 | -€1,322 | -32.4% |
| Furniture and vehicles | 24 | €16,150 | €10,228 | -€5,922 | -36.7% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €64,041 | €53,767 | -€10,274 | -16.0% |
| Amounts receivable within one year | 40/41 | €16,045 | €12,386 | -€3,659 | -22.8% |
| Trade receivables | 40 | €10,385 | €5,504 | -€4,881 | -47.0% |
| Other amounts receivable | 41 | €5,660 | €6,882 | +€1,222 | +21.6% |
| Cash at bank and in hand | 54/58 | €47,996 | €41,380 | -€6,615 | -13.8% |
| Total equity and liabilities | 10/49 | €91,631 | €73,662 | -€17,969 | -19.6% |
| Equity | 10/15 | €49,684 | €34,613 | -€15,071 | -30.3% |
| Contributions | 10/11 | €204,538 | €204,538 | = | 0.0% |
| Reserves | 13 | €9,869 | €9,869 | = | 0.0% |
| Distributable reserves | 133 | €9,869 | €9,869 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€164,722 | -€179,793 | -€15,071 | -9.1% |
| Amounts payable | 17/49 | €41,947 | €39,049 | -€2,898 | -6.9% |
| Amounts payable within one year | 42/48 | €41,947 | €39,049 | -€2,898 | -6.9% |
| Trade debts | 44 | €1,720 | €1,068 | -€652 | -37.9% |
| Suppliers | 440/4 | €1,720 | €1,068 | -€652 | -37.9% |
| Taxes, remuneration and social security | 45 | €2,100 | €2,149 | +€50 | +2.4% |
| Taxes | 450/3 | €2,100 | €2,149 | +€50 | +2.4% |
| Other amounts payable | 47/48 | €38,127 | €35,832 | -€2,295 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,106 | €7,695 | +€3,589 | +87.4% |
| Other operating charges | 640/8 | €2,096 | €995 | -€1,101 | -52.5% |
| Gross operating margin | 9900 | -€8,624 | -€6,310 | +€2,314 | +26.8% |
| Operating profit (loss) | 9901 | -€14,825 | -€14,999 | -€174 | -1.2% |
| Financial income | 75/76B | €270 | €505 | +€235 | +87.1% |
| Recurring financial income | 75 | €270 | €505 | +€235 | +87.1% |
| Financial charges | 65/66B | €143 | €177 | +€34 | +23.6% |
| Recurring financial charges | 65 | €143 | €177 | +€34 | +23.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,698 | -€14,671 | +€27 | +0.2% |
| Income taxes | 67/77 | €286 | €400 | +€114 | +39.9% |
| Profit (loss) for the period | 9904 | -€14,984 | -€15,071 | -€87 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,984 | -€15,071 | -€87 | -0.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.